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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

IRS Guidance Clarifies Tax Treaty Benefits On Branch Profits Tax For Funds And Multinationals Using Reverse Hybrids

In Chief Counsel Advice AM 2025-002 (dated Sept. 8, 2025; released Sept. 19, 2025) (Memorandum), the IRS analyzed how U.S. income tax treaties apply to the branch profits tax...

United States Tax

GT

Greenberg Traurig, LLP

The Methanex Case: Implications Of 'Treaty Shopping' And Consequences On U.S. Tax Planning For Americans

On April 22, 2025, the Judicial Committee of the U.K. Privy Council released a pivotal decision in Methanex Trinidad v. Board of Inland Revenue ([2025] UKPC 20).

United States Tax

RS

Rotfleisch & Samulovitch P.C.

A&M Tax Policy Insights – September 2025

Our Global Tax Policy and Controversy (TPC) Group at A&M Tax is pleased to launch the monthly newsletter, A&M Tax Policy Insights.

AM

Alvarez & Marsal

Asia Tax Bulletin - Autumn 2025

Before you is the Autumn edition of 2025. This edition features many tax changes resulting from governments, especially in Indonesia, Korea, the Philippines, and Vietnam, raising taxes in order to make ends meet...

MB

Mayer Brown

F.I.R.P.T.A. Revisited -- Things To Remember When Nonresidents Invest In U.S. Real Property

United States Tax

RP

Ruchelman PLLC

New IRS Guidance On Tax Treaties Provides Reassurance For Common US Cross-Border Investment Structures

MB

Mayer Brown

Business Profits Under The Double Taxation Avoidance Treaty Between Mexico And The Netherlands

AM

Alvarez & Marsal

Pots Of Gold, Availability Of State And Local Incentives For Manufacturing Operations

United States Tax

FL

Foley & Lardner

Top Three Legal Considerations For Family Offices Adding Private Credit To Their Investment Portfolios

United States Commercial

KM

Katten Muchin Rosenman LLP

Governor Of Michigan Gretchen Whitmer Signs Bills To Create R&D Tax Credit And Innovation Fund

United States Tax

AC

Ankura Consulting Group LLC

The One Big Beautiful Bill Act: Key Takeaways For Clean Energy Projects And Investment

United States Tax

WG

Weil, Gotshal & Manges LLP

Asia Tax Bulletin - Summer 2025

MB

Mayer Brown

One Big Beautiful Bill Act — Tax Highlights Related To Real Estate Investors

United States Tax

GP

Goodwin Procter LLP

G7 Pillar 2 Statement: Getting Something For Nothing

United States Tax

AM

Alvarez & Marsal

Green And Spiegel Partner Ksenia Maiorova Secures Major Win In NIL Visa Lawsuit

United States Immigration

Gs

Green and Spiegel

From Conflict To Clarity: Why The ADR Experience Matters In Successful Resolution

United States Litigation

J

JAMS

AMTL's AICP Files Second Case Against TSMC, Its Advanced Memory Amends Against SK Hynix

United States IP

RC

RPX Corporation

Back To School 2025: Title IX Updates And How ADR Can Help Universities Resolve Disputes (Podcast)

United States Litigation

J

JAMS

[PODCAST] Utilizing Co-Mediation - Bringing Together Multiple Perspectives To Reach Effective Settlements

United States Litigation

J

JAMS

The Senate Finance Committee's Proposed Section 899 Would Increase Taxes On Certain Foreign Individuals And Entities Majority-Owned By Such Individuals

On June 16, 2025, the Senate Finance Committee released its version of a tax bill, containing new proposed Section 899 of the Internal Revenue Code (which is similar to a provision approved in the earlier House tax bill).

United States Tax

ST

Simpson Thacher & Bartlett

Capital Markets Insight: International Bonds As An Alternative To Debentures For Brazilian Issuers

A bond is a debt obligation issued by a corporation or government for funding purposes.

United States Commercial

MB

Mayer Brown

Senate Finance Committee's Take On The One Big Beautiful Bill Act

Following our prior alert on the House Ways & Means Committee version of the One Big Beautiful Bill Act ("OBBBA"), the House passed its version of the OBBBA ("House Bill") on May 22, 2025, and on June 17, 2025 the Senate Finance Committee ("Senate Finance") released its own proposed version of the legislation.

United States Tax

M

Mintz

'One Big Beautiful Bill Act': Senate Version Caps Section 899 'Revenge Tax' At 15% And Carves Out 'Portfolio Interest'

On June 16, 2025, the Senate Finance Committee released its own version (Senate Version) of the tax provisions of H.R. 1, entitled the "One Big Beautiful Bill Act," which the U.S. House of Representatives passed on May 22, 2025.

United States Tax

GT

Greenberg Traurig, LLP

Senate's Retaliatory Tax Plan: Less Bite, Broad Reach

United States Tax

AM

Alvarez & Marsal

Is Revenge A Dish Best Served Under The Tax Code?

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US Advances Retaliatory Tax Measures: What Private Capital Professionals Need To Know

United States Tax

KL

Herbert Smith Freehills Kramer LLP

What's In The Senate Budget Bill? Key Tax Updates To Know Now

United States Tax

KR

Kaufman Rossin

Proposed Section 899: Analysis Of Both The House And Senate Bills

United States Tax

AO

A&O Shearman

PER-10/PJ/2025, New Procedures For Tax Information Exchange

AM

Alvarez & Marsal

Senate Updates Code Section 899

United States Tax

KG

K&L Gates LLP

Senate Tax Bill Retains Provision Targeting "Unfair Foreign Taxes" With Delayed Effective Date

United States Tax

DP

Davis Polk & Wardwell

US Senate Finance Committee Makes Changes To Proposed Section 899

United States Tax

MB

Mayer Brown

Implications Of Proposed New Section 899 For CLOs And Related Products

United States Tax

D

Dechert

Senate Updates Code Section 899

On Monday, 16 June 2025, the Senate Finance Committee released its version (the Senate Proposal) of the Section 899 retaliatory tax provisions that also are included in the "One Big Beautiful Bill Act"...

United States Tax

KG

K&L Gates LLP

Senate Tax Bill Retains Provision Targeting "Unfair Foreign Taxes" With Delayed Effective Date

On June 16, 2025, the Senate Finance Committee released its version of the tax title of the House-passed One Big Beautiful Bill Act. The Senate text keeps the "revenge tax" provision that would increase...

United States Tax

DP

Davis Polk & Wardwell

US Senate Finance Committee Makes Changes To Proposed Section 899

The US Senate Finance Committee has released a substitute (the "Senate version") for the tax provisions of the "One Big Beautiful Bill," the budget reconciliation bill currently under consideration by Congress.

United States Tax

MB

Mayer Brown

Implications Of Proposed New Section 899 For CLOs And Related Products

The One Big Beautiful Bill Act, a budget reconciliation bill, passed the United States House of Representatives vote on May 22, 2025 and is currently under Senate consideration.

United States Tax

D

Dechert

Tax Reform 2025: Tax Bill Clears House And Moves To Senate

United States Tax

D

Dechert

Proposed Retaliatory US Taxes Would Impact Cross-Border Transactions

Retaliatory tax provisions contained in H.R. 1, the "One Big Beautiful Bill Act" that recently passed the US House of Representatives, if enacted, would drastically impact common cross-border transactions, including US operations of foreign multinational groups and inbound investments.

United States Tax

KG

K&L Gates LLP

Section 899: Potential Tax Increases For Canadians Investing In The U.S.

The Trump administration has recently advanced a series of initiatives that significantly expand the scope of U.S. economic protectionism, targeting foreign tax practices perceived as discriminatory against American interests.

United States Tax

GW

Gowling WLG

U.S. Budget Bill Targets Foreign Companies With New Tax Hikes: What French Businesses Need To Know

The One Big Beautiful Bill Act (OBBBA) was passed by the U.S. House of Representatives on May 22, 2025 by a narrow vote of 215-214

United States Tax

SM

Sheppard Mullin Richter & Hampton

Budget Resolution Tax Provisions Contain Reprisal Tax Aimed At O.E.C.D. Proposals

On Friday, May 22, 2025, the U.S. House of Representatives adopted a budget resolution containing provisions that would impose increased taxes for persons based in countries that impose taxes...

United States Tax

RP

Ruchelman PLLC

One Big Beautiful Bill Passed By The House

United States Tax

PR

Proskauer Rose LLP

Summary Of Key Provisions In House Reconciliation Bill

United States Tax

AO

A&O Shearman

Nordcurrent: Interpreting Anti-Abuse Rules

United States Tax

CW

Cadwalader, Wickersham & Taft LLP

US House Passes Bill Targeting 'Unfair Foreign Taxes'

United States Tax

MB

Mayer Brown

Section 899: Proposed Legislation Would Increase US Tax Rates On Many Foreign Individuals, Companies, And Governments

United States Tax

GT

Greenberg Traurig, LLP

Businesses Are Facing Financial Headwinds—A Practical Guide

United States Tax

SH

Scarinci Hollenbeck LLC

Congress Proposes A 'Big Stick' To Target Discriminatory Tax Measures

United States Tax

MB

Mayer Brown

When Baskets Go Beyond Weaving – Understanding Foreign Tax Credit Baskets Under The Look-Through Rules

United States Tax

RP

Ruchelman PLLC

What Are FIRPTA Withholding Requirements?

United States Real Estate

SH

Scarinci Hollenbeck LLC

7 Tax-Saving Opportunities In The Financial Services Industry

United States Tax

MG

MGO CPA LLP

A Look At President Trump's America First Trade Policy Executive Order And International Tax

United States Tax

HK

Holland & Knight

Co-investment Tax Considerations: Optimizing Structure And Terms For 2025 Dealmaking

United States Tax

TL

Torys LLP

Asia Tax Bulletin - Winter 2024/2025

MB

Mayer Brown

IRS Extends Temporary Relief For FATCA Reporting Of US Taxpayer Identification Numbers

United States Tax

MB

Mayer Brown

Dutch Tax Plans 2025: New Group Concept Conditional Withholding Tax – New York Office Snippet

United States Tax

LL

Loyens & Loeff

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Latest Videos

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Ten Minute Interview: How To Avoid Paying Even More Taxes (Video)

FL

Foley & Lardner

Trending Video: New Anti-Abuse Tax Provisions (Video)

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Ropes & Gray LLP

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